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Course Criteria
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3.00 Credits
Accounting as the basis of an information system with emphasis on concepts and assumptions underlying data accumulation for financial reports. Includes the concepts of income determination and financial position, and the accounting for various types of ownership equities. Prerequisite: Entry Level Math (ELM) test of at least 36 or a CR grade in LS 7A. Graded: Graded Student. Units: 3.0
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3.00 Credits
In-depth knowledge of how financial information provides information about a company's: economic resources, obligations, and owner's equity; income and its components; and cash flows. Topics include the development and application of basic assumptions, principles and constraints underlying financial statements; the use of information derived from financial statements and the limitations of the information; and the use of accounting information to evaluate a company's return on investment, risk, financial, flexibility, liquidity, and operational capability. Students learn how to prepare financial statements. Graded: Graded Student. Units: 3.0
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3.00 Credits
Application of Generally Accepted Accounting Principles to the reporting of tangible and intangible assets, liabilities, and the capital section of the balance sheet. Other topics include the reporting of stock-based compensation and earnings-per-share. Prerequisite: ACCY 111. Graded: Graded Student. Units: 3.0
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3.00 Credits
Application of Generally Accepted Accounting Principles to revenue recognition and matching, pensions, leases, income taxes, accounting changes, interim financial statements, and segmental reporting. Students develop an in-depth knowledge of the preparation and the analysis of the cash flow statement. Prerequisite: ACCY 111. Graded: Graded Student. Units: 3.0
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3.00 Credits
Importance of the allocation of costs; the cost allocation techniques available to accountants; the techniques used by management to maintain and create enterprise value, e.g., CVP analysis; the accountant's responsibility for the management of inventory; and the ethical consideration in internal reporting. Graded: Graded Student. Units: 3.0
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3.00 Credits
Accountant's responsibility to provide financial and no financial information to managers; the planning techniques available to accountants; managerial control techniques that enhance the maintenance and improvement of enterprise value, and short-run and long-run analyses. Prerequisite: ACCY 121. Graded: Graded Student. Units: 3.0
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3.00 Credits
Survey of topics in auditing as a control activity in society. Covers a variety of opportunities in the auditing profession including external auditing, internal auditing, compliance auditing, and operational auditing as well as fraud examinations. Topics include evidence and documentation, professional ethics, auditing computer systems, statistical sampling, and internal controls. Prerequisite: ACCY 111, ACCY 112. Graded: Graded Student. Units: 3.0
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3.00 Credits
Material related to the practice of auditing as an external auditor of financial statements, i.e., a Certified Public Accountant. Topics include professionalism, ethics, rules of the American Institute of Certified Public Accountants as they relate to the audit of financial statements, audit risk and materiality, evaluation of internal controls, evidence, reporting and other assurance services. Prerequisite: ACCY 111, ACCY 112. Corequisite: ACCY 131. Graded: Graded Student. Units: 3.0
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3.00 Credits
Fundamentals of accounting and financial reporting for governmental units and institutions; accounting for various types of funds; accounting aspects of budgetary control. Graded: Graded Student. Units: 3.0
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3.00 Credits
Federal taxation concepts are used in effective decision making; a working knowledge of the concepts of gross income, deductions, tax rates, and property transactions as they pertain to C corporations, partnerships, S corporations, and individuals; and proficiency in the application of tax concepts as they pertain to business and individual taxpayers. Graded: Graded Student. Units: 3.0
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